Calculate Child Tax Credit

To calculate the amount of your child tax credit, you complete a Child Tax Credit Worksheet.
Depending on your circumstances, you use the Child Tax Credit Worksheet found in either the tax form 1040 instruction booklet or in Publication 972, Child Tax Credit.

What is the child tax credits threshold?

The amount you can claim on line 52 (Child Tax Credit) of Form 1040 is reduced if:

Your tax on line 46 of form 1040 is less than your tax credit.

Your modified adjusted gross income is above the amount shown below for your tax filing status. For
purposes of child tax credit your modified adjusted gross income is usually the same as your adjusted
gross income:

Married filing jointly

$110,000

Single, head of household, qualifying widow(er)

$75,000

Married filing separately

$55,000

Above these limits, there is an income phase-out (the child tax credit is reduced or eliminated
as your income increases)

If your income is more than the phase-out threshold or in certain other circumstances (such as
your tax is less than the child tax credit you can claim), you must use Publication
972 (page 4) to calculate your child tax credit.

How much child tax credit can I get?

If your income for your tax filing status is below the child tax credit threshold amounts above,
then you are entitled to claim the full $1,000 child tax credit per qualifying child.